This Cabinet Decision has come into effect from the 1st of May 2019.

There are two ways in which technology affects VAT

The Emirate of Dubai in 2024 issued Law No. (1) of 2024 Concerning Tax on Foreign Banks Operating in the Emirate of Dubai. The Law's passing is an essential step to clarify the applicability of separate tax laws for foreign banks operating in Dubai.

In an effort to support Excise Tax Registrants during the difficult circumstances caused by COVID-19, the Federal Tax Authority has decided to extend the tax period for businesses registered...

Further to the UAE's cabinet decision no. 85 of 2022 on the determination of tax residency, the Ministry of Finance announced a Ministerial Decision (no.27 of 2023)...

Recently, the Ministry of Finance (MoF) launched the official webpage for e-Invoicing in the United Arab Emirates (UAE). The mandatory e-Invoicing regime will come into effect on July 1, 2026, for both business-to-business.

The Emirate of Dubai is currently experiencing a period of unprecedented economic growth and prosperity. There is much interest from investors who wish to establish a presence in Dubai to take advantage...

The UAE has long been recognized as a leading global business hub, renowned for its pro-business policies and investor-friendly environment.

In alignment with the UAE's National Digital Transformation Strategy, the Ministry of Finance has issued amendments to Articles 59 and 60 of the Executive Regulations of Federal Decree-Law No. 8 of 2017...

Over the last few decades, the UAE's has grown from an economy dependent on fishing to among the largest oil exporters in the world.

Introduction of value-added tax or VAT impacts a country's economy and industries.

There will be a right for businesses to claim a credit for VAT paid on their expenditures, relating to their business activities.

The United Arab Emirates continues to position itself as a leading destination for international businesses seeking to expand or relocate their operations.

The FTA has recently issued a public clarification under UAE VAT law that discusses the Time-frame for recovering Input Tax.

The introduction of VAT next year will help the UAE government deliver on its long-standing plans for economic diversification away from oil, while still being able to deliver social and economic programs...

The Ministry of Finance recently announced Cabinet Decision No 74 of 2023 (the Cabinet Decision) on the Executive Procedure of Federal Law no 28 of 2022 on Tax Procedures (New Tax Procedure Law).

Tyne Hugo and John Peacock discuss the recent significant UAE VAT Law changes for 'Lexis Middle East Gulf Tax...

The Ministry of Finance (MoF) issued The Federal Decree-Law No. 47 of 2022 on October 2022, on the Taxation of Corporations and Businesses (CT Law) which introduced the TP Regulations in United Arab Emirates (UAE).

On 1 October 2025, the United Arab Emirates promulgated Federal Decree-Law No. 17 of 2025 and Federal Decree-Law No. 16 of 2025, which introduce substantial modifications to tax procedures...

The Federal Decree-Law No. (8) of 2017 on Value Added Tax (VAT law) governs the application of value added tax in the UAE along with its Executive Regulations (Cabinet Decision No 52/2017).